Tax Claims Extinguish Upon NCLT Approval of Resolution Plan: CESTAT

Icomm Tele Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

Introduction: A recent case, Icomm Tele Ltd vs. Commissioner of Central Tax, came before the Central Excise and Service Tax Appellate Tribunal (CESTAT) Hyderabad, raising an essential legal question. The central issue was whether tax claims by the government could be extinguished following the approval of a resolution plan by the National Company Law Tribunal (NCLT).

Background: The case invo

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